Files

Action Filename Size Access Description License
Show more files...

Abstract

This note deals on the role of land development tax as existed before April 1982. It was found that fiscal significance of land revenue to the overall budget revenue of the Government is very small. The share of land revenue has fallen in relation to other taxes in recent years. The ratio of land tax to agricultural income also registered a decline in last few years. Empirical evidence showed that all the farm size groups had arrest land tax due and the highest per acre arrear was due to the larger farms. Lack of funds and readily available cash were reported as important reasons for non-payment of land development tax by the farmers. The inequitibility of the land tax structure as analysed here calls for thorough improvement in the overall land tax system ; its structure, collection and administration.

Details

Downloads Statistics

from
to
Download Full History